Preston City Council use the LGA 2003 definition for categorising 2nd homes.  These properties are charged 90% council tax, however, although Council tax inspectors will go out on a 4 monthly basis to check occupancy status of the property, they do not require any evidence to support that status.  I have a bit of an issue with this as its not clear as yet which homes are included (public sector, those occupied for a portion of the time on a regular basis etc.). If they do find any sign of occupancy then they will automatically charge 100% council tax.

As we don't have a great number of 2nd homes in Preston, any effect on  figures will be minimal.  For this year's return, I suggested we ignore 2nd homes as from an enforcement point of view there's isn't too much we can do about them and they are not a priority for us.  However, I personally would like better clarification from a stats point of view and for future strategy.